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Glossary / Accrual Accounting

What is Accrual Accounting?

An accounting method that records revenue when earned and expenses when incurred, regardless of when cash is received or paid.

Simple definition

An accounting method that records revenue when earned and expenses when incurred, regardless of when cash is received or paid. Required by GAAP for nonprofits with over $500K in annual revenue. Contrasts with cash-basis accounting.

Why it matters for your nonprofit

When leaders share one clear story about money and mission, donors trust you and audits go smoother. Understanding Accrual Accounting helps your board make decisions without guessing what your numbers mean.

How it shows up in daily work

You will see Accrual Accounting in board packets, grant reports, and donor conversations. The goal is to record activity once and report it consistently—without rebuilding spreadsheets every month.

Common mistakes

How Alignmint helps

Alignmint ties fund accounting, donor records, and reporting in one place so terms like Accrual Accounting show up correctly in your books—not only in a policy memo.

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